Walk me through building a full pro-forma year-1 combined income statement.

Start with buyer revenue through net income. Add target revenue and expenses for the relevant period. Remove intercompany sales. Add synergies and subtract dis-synergies / standalone costs. Add PPA D&A and amortization, inventory step-up expense, financing interest, lost interest income, and tax effects. Then calculate combined net income, shares outstanding, and EPS. Present reported and adjusted views separately.